United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0954375 - HQ 0954764 > HQ 0954580

Previous Ruling Next Ruling

HQ 954580

July 21, 1993

CLA-2 CO:R:C:M 954580 DWS


TARIFF NO.: 9001.90.60

Ms. Rennie Alston
Nippon Express U.S.A., Inc.
Newark International Airport
Cargo Building #150
Newark, NJ 07114

RE: Optically Worked Glass Mirrors; Section XVI, Note 1(m); Section XVI, Note 2; 8473.30.40

Dear Ms. Alston:

This is in response to your letter of May 21, 1993, on behalf of Fujinon Inc., concerning the classification of optically worked glass mirrors under the Harmonized Tariff Schedule of the United States (HTSUS).


The merchandise consists of Dichroic Assembly Composite #1 Side (model no. C1750-87900) and Dichroic Assembly Composite #2 Top optically worked glass mirrors. The mirrors are specially designed to be used together in an air penta prism contained within a scanner. The scanner is used to enter text and graphics into a computer. The mirrors are used to separate light within a scanner based upon wave length.

The subheadings under consideration are as follows:

8473.30.40: [p]arts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: [p]arts and accessories of the machines of heading 8471: [n]ot incorporating a cathode ray tube.

Goods classifiable under this provision receive duty free treatment.

9001.90.60: . . . lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked: [o]ther: [m]irrors.

The general, column one rate of duty is 8 percent ad valorem.


Whether the optically worked glass mirrors are classifiable under subheading 8473.30.40, HTSUS, as parts suitable for use solely with the machines of heading 8471, HTSUS, or under subheading 9001.90.60, HTSUS, as mirrors?


Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Section XVI, note 1(m), HTSUS, states that:

[t]his section does not cover:

(m) Articles of chapter 90.

It is our position that the mirrors are described under heading 9001, HTSUS. Therefore, under section XVI, note 1(m), HTSUS, the mirrors are precluded from classification under section XVI, HTSUS, and are classifiable under 9001.90.60, HTSUS.

It is claimed that section XVI, note 2, HTSUS, is dispositive as to the classification of the mirrors. It states that:

[s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8485 or 8548.

(emphasis supplied).

Specifically, it is argued that because the mirrors are used solely with the machines of heading 8471, HTSUS, under section XVI, note 2(b), HTSUS, they are classifiable under subheading 8473.30.40, HTSUS. However, the note states that it is subject to "note 1 to this section". Section XVI, note 1(m), HTSUS, excludes articles of chapter 90, HTSUS. Because the mirrors are articles of chapter 90, HTSUS, section XVI, note 2(b), HTSUS, is inapplicable.


The optically worked glass mirrors are classifiable under subheading 9001.90.60, HTSUS.


John Durant, Director

Previous Ruling Next Ruling

See also: